摘要
随着市场经济的发展以及知识经济时代的到来,无形资产被广泛利用,无形资产在企业资产中所占的比重越来越大,在企业发展中发挥的作用日渐增长。从无形资产内涵和类型、无形资产评估、无形资产评估的方法三方面对国内学者的研究进行了梳理,发现其中的先进性与不足性,希望为今后的研究提供一定的借鉴。
With the development of market economy and the arrival of the era of knowledge economy,intangible assets are widely used,the proportion of intangible assets in enterprise assets is increasing,and the role they play in enterprise development is increasing day by day. The paper sorts out the research of domestic scholars from three aspects: intangible assets,intangible assets evaluation and the method of intangible assets evaluation. It finds the advanced nature and deficiencies,and hopes to provide some reference for future research.
作者
周丽俭
胡晓佳
Zhou Lijian;Hu Xiaojia(Harbin University of Commerce,Heilongjiang Harbin 150028)
出处
《对外经贸》
2019年第5期158-160,共3页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
无形资产
无形资产评估
评估方法
Intangible Assets
Intangible Assets Evaluation
Evaluation Method
